The Gazette 1990

GAZETTE

SEPTEMBER 1990

through the book and although they are very important from the academic or theoretical point of view, they tend not to be practical. Essays and Articles are dealt with from Adam Smith (an Enquiry into the Nature and Causes of the Wealth of Nations, 1776) down to various budgetary speeches, green papers, reports, essays and articles taken from various sources in- cluding the British Tax Review. The publication considers the re- quirements of an equitable system of taxation and in dealing with aspects of the administration of tax, Lord Keith's report. Keith's remedies are interesting:- (i) a general amnesty for tax evaders provided they pay arrears to the Revenue by a given date; (ii) publication of names of taxpayers who reach settle- ment with the Revenue; (iii) a tax return should be sent out to each taxpayer. They should be redesigned to emphasise the requirement to include spare time or casual earnings; (iv) an extension of the need to make tax deductions in paying others should be con- sidered e.g. casual employees; (v) there should be random audits; (vi) there should be more pro- secutions. Within those six we can see many of the "tax events" which have happened in this country in the last few years. This particular chapter deals with aspects of obtaining information and goes in depth into the notorious Rossminister Casewhere the Revenue were heavily criticised for an excess of power. The Section dealing with decision making is relevant, parti- cularly now as we can envisage more tax appeals based on points of law. This Section deals with the questions of fact, dealing with Revenue law and the meaning and interpretation of that law in light of the facts. It emphasises that the burden of proof is on the taxpayer who is, therefore, at a serious disadvantage being deemed guilty unless proven innocent. It covers the office of the Appeal Commissioners, whose decision on facts is final and whose finding on those facts will not be overturned unless they are such as a court

tions and the Federal Communica- tions Bar Association. In this book readers are provided with the underlying legislative components of the Communications Act of 1934, including texts of congress- ional hearings and debates, the Senate and House Committee re- ports, an index to the legislative materials, and a wide range of other source material. Material is carefully annotated and the book includes a series of incisive essays by senior figures in the communi- cations field on the historical, legal and political considerations that led to the adoption of the Act. Free speech has motivated writers to produce some of the most beautiful writing to be found in the law. These books provide a cornucopia of cases and fertile comment which are relevant to any jurisdiction which claims to value freedom of expression and opinion. There is a rich heritage to be found in the jurisprudence of the United States. Ireland's advocates and judges have often been influenced by fundamental principles in American constitutional law. These books provide further insights into freedom of speech and the princi- ples guiding the law of communi- cations - cruical elements in the laws of liberal societies. Eamonn G. Hall EAS SON: Cases and Materials on Revenue Law Second Edition by David R. Salter and Ju l ia L. E. Kerr Sweat & Maxwell (Published 1990). It is unfortunate that we do not so far have an adequate book on Irish revenue law. All the sources we use are U.K. sources of which this is one stating the law as at 30th June, 1989. It is a comprehensive book incorporating nearly seven hundred cases and U.K. statutes up to and including the Finance Act, 1989 and certain Australian, New Zealand and United States statutes. It incorporates parliamentary re- ports, green papers, InlandRevenue publications and other non- parliamentary reports, articles etc. The book is in part philosophical dealing with the theory and philosophy of taxation and relying heavily on essays and articles. These chapters are interspersed

would not find and there is an interesting section dealing with statutory interpretation which relies heavily on articles and al- though dealing with tax avoidance, it covers the judicial approach in detail, quoting extensively from many very familiar cases. This is not of great relevance in Ireland due to the McGrath decision of July, 1988 but it is interesting reading nevertheless. It briefly deals with tax avoidance legislation both in the specific area which is common to Ireland and the UK and, in view of Section 86, Finance Act, 1989 in Ireland, general anti-avoidance. However, the cases which it quotes are more relevant to supporting the judicial approach. The book then diverges into the various taxes and a large section of the remainder of the book is concerned with income tax. It deals with the concept of income beginning with Adam Smith's, the Wealth of Nations and the use of income as a tax base. Again it relies heavily on reports and articles. It covers the distinction between capital and income and deals extensively with the various Schedules in some detail, including, Trade, Partnership residence and ordinary residence. It deals briefly with Capital Gains Tax but the section on Inheritance Tax is disappointing as not much detail is incorporated and although the history of this type of capital tax is dealt with, it deals only with two aspects namely:- (a) Reservation of benefit and relies heavily on old estate duty cases and settlements. (b) It also deals with accumula- tion and maintenance settle- ments within that context. From an academic point of view, the book is excellent. It provides sources including non-statutory or legal sources as well as very learned and erudite quotes from various cases of varying ages from Lord Sumnar in the early part of the century to Lord Denning, Lord Wilberforce and beyond. Many of these cases will have practical importance but if the arguments are to be used in practice, it is most likely that the practitioner would go to the source viz the actual report. The greatest benefit this book will have is in the academic field, particularly to lecturers and

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